2016 (12) TMI 847

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.... Counsel with Mr. Prakash Shah and Mr. Jas Sanghavi i/by M/s. PDS Legal for the Respondent. ORDER 1. We have heard Mr. Bangur, appearing for the appellant. He submits that the questions proposed at pages 5 and 6 are all substantial questions of law. 2. He would submit that they arise from the erroneous understanding of the Tribunal with regard to the applicability of Section 11A of the Centra....

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....venes the law, the Department should have taken prompt action. The Department though in the know of things on 1462004, allowed the assessee to avail of the benefit of the above Notification. The Tribunal found that the returns were filed in which the assessee indicated that it effected advance Domestic Tariff Area clearances under Notification No.23/2003. Thus the fact was known to the Department ....